《税收征收管理法》修订下网络交易税收征管问题解读——以第三方平台管控为中心  

The Interpretation of the Administration of Tax Collection on Online Transactions in the Context of the Revision of the Law on the Administration of Tax Collection:Focusing on the Third-party Platform

作　　者：陈兵[1] 程前[1] 

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《上海财经大学学报（哲学社会科学版）》2015年第4期101-112,共12页Journal of Shanghai University of Finance and Economics

基　　金：中国博士后科学基金第七批特别资助项目(2014T70274);吉林省社会科学基金一般项目"吉林省中小微企业发展竞争法治保障研究"(2014B3);吉林省软科学项目"吉林省中小企业发展经济法治环境研究"(20140418094FG);韩国高等教育财团(2015-2016年)"国际学者交流基金项目";吉林大学"优秀青年教师培养计划"(重点阶段2014-2016年)

摘　　要：《〈税收征收管理法〉修订草案(征求意见稿)》表达了我国改进和完善现代税收征管制度的总体思路,以"信息管税"为建设目标逐步提升既有"以票控税"制度的信息化水平,以纳税人权利实现为逻辑起点,修正纳税义务前置的现行征纳法律关系,构造信息化背景下新型的纳征权义关系。通过对网络交易涉税信息监管现状的分析,认为加大对第三方平台的监管是突破当前网络交易税收征管困境,实现向"信息管税"理念、模式、方法转向的关键。经由建立健全电子交易凭证、涉税信息收集与监管、第三方行业规范等制度,可从根本上消解"以票控税"对于涉税信息掌握不足以及税管稽征执行不力等弊端,从而实现网络交易税收理念、模式、方法的现代化、信息化、法治化。The Revised Draft of the Law of the PRC on the Administration of Tax Collection expresses the overall idea about the improvement and perfection of contemporary administration system of tax collection, the transformation from receipt management tax to information man- agement tax, the realization of taxpayers＇ rights as the logic start, the correction of legal relationship between current tax imposition and payment with pre-tax liabilities and the establishment of new right and obligation relationship between tax imposition and payment in the information background. Through the analysis of the supervision of tax-involved information in online transactions, this paper believes that stricter supervision of the third-party platform is the key to the breakthrough of the dilemma about current administration of tax collection on online transactions and the realization of the transformation to the idea, mode and method of information management tax. The establishment and perfection of electronic transaction vouchers, tax-involved information collection ＆ supervision, the third-party platform regulation and so on, can basically resolve the drawbacks of receipt management tax like inadequate grasp of tax-involved information and weak enforcement of tax management, check and collection, thereby realizing the modernization, informatization and legalization of the idea, mode and method of tax on online transactions.

关 键 词：税收征收管理法 网络交易 信息管税 第三方平台 

分 类 号：DF432.3[政治法律—经济法学]